Business & License Tax

 

MOTOR FUELS TAX LAWS

The taxes listed below are administered by the Motor Fuel Tax Section of the Business & License Tax Division. Click on the tax to review the law on the Alabama Legislature's web site.

Please read the Caveats before accessing the statutes.

Gasoline Tax	Title 40, Chapter 17, Article 12
Diesel Fuel Tax	Title 40, Chapter 17, Article 12
Aviation Fuels Tax	Title 40, Chapter 17, Article 12
Lubricating Oil Tax	Title 40, Chapter 17, Article 4
Statement of Gross Sales	Title 40, Chapter 17, Article 4
Scrap Tire Environmental Fee	Title 22, Chapter 40A
Motor Carriage Mileage Tax	Title 40, Chapter 19